DECISION

AMENDING AND SUPPLEMENTING CLAUSE 4, ARTICLE 21 OF THE PRIME MINISTER'S DECISION NO. 33/2009/QD-TTG OF MARCH 2, 2009, PROMULGATING FINANCIAL MECHANISMS AND POLICIES APPLICABLE TO BORDER-GATE ECONOMIC ZONES

THE PRIME MINISTER

Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the Government's Decree No. 29/ 2008/ND-CP of March 14, 2008, on industrial parks, export-processing zones and economic zones;
At the proposal of the Minister of Finance,

DECIDES:

Article 1. To amend and supplement Clause 4, Article 21 of the Prime Minister's Decision No. 33/2009/QD-TTg of March 2.2009, promulgating financial mechanisms and policies applicable to border-gate economic zones, as follow:

"4. Policies on sale of duty-free goods to tourists in non-tariff sub-zones of border-gate economic zones:

a/ Tax incentives for tourists in non-tariff sub-zones of border-gate economic zones under the Prime Minister's decisions promulgating the Regulations on operation of border-gate economic zones continue up to the end of 2012. From January 1, 2013, the Regulation on duty-free goods trading promulgated together with the Prime Minister's Decision No. 24/2009/QD-TTg of February 17, 2009, will apply.

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c/ The Ministry of Finance shall assume the prime responsibility for. and consult the Ministry of Industry and Trade in. prescribing a list of excise tax-liable goods subject to import restriction (cigarettes, liquor and beer) in the List of duty-free goods on sale to tourists in non-tariff sub-zones of border-gate economic zones: and coordinate with concerned ministries and provincial-level People's Committees in elaborating measures to manage, prevent, combat and handle violations of abusing the above preferential policies to collect and smuggle goods into the inland and conduct illegal trading."

Article 2. This Decision takes effect on July 1. 2009.

Article 3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairmen of provincial-level People's Committees shall implement this Decision.-

PRIME MINISTER




Nguyen Tan Dung